Penyajian Laporan Keuangan Entitas Berorientasi Non Laba Berdasarkan ISAK 35 Pada Gereja HKBP Km 55

Sahala Purba ; Andro Siregar ; Melva Esnida Saragih
Jurnal Ilmiah Komputerisasi Akuntansi 📅 2022 Vol 14, No 2 🔗 DOI: 10.51903/kompak.v14i2.586 ★ 1 Sitasi
Abstract
This journal discusses the presentation of financial statements on non-profit entities. Initially, non-profit entities presented financial statements based on PSAK 45 which was later changed to ISAK 35. One of the non-profit entities included in the church, the most important aspect of which was financial accountability. Good accountability is obtained from generally accepted accounting standards.The purpose of this journal is to find out the presentation of financial statements based on the implementation of ISAK 35 which began on January 1, 2020. The object of this paper is the presentation of the financial statements of the HKBP KM 55 Church. The data were collected through a series of interviews and observations. The financial statements that will be produced are statements of financial position, statements of comprehensive income, statements of cash flows and notes to financial statements.Keywords : ISAK 35, Non-Profit Entities,Financial Report
Keywords
ISAK 35 Non-Profit Entities Financial Report
How to Cite

Sahala Purba, et al. (2022). Penyajian Laporan Keuangan Entitas Berorientasi Non Laba Berdasarkan ISAK 35 Pada Gereja HKBP Km 55. Jurnal Ilmiah Komputerisasi Akuntansi, 14(2). https://doi.org/10.51903/kompak.v14i2.586

Sahala Purba; Andro Siregar; Melva Esnida Saragih, "Penyajian Laporan Keuangan Entitas Berorientasi Non Laba Berdasarkan ISAK 35 Pada Gereja HKBP Km 55," Jurnal Ilmiah Komputerisasi Akuntansi, vol. 14, no. 2, 2022.

Sahala Purba; Andro Siregar; Melva Esnida Saragih. "Penyajian Laporan Keuangan Entitas Berorientasi Non Laba Berdasarkan ISAK 35 Pada Gereja HKBP Km 55." Jurnal Ilmiah Komputerisasi Akuntansi, vol. 14, no. 2, 2022.

Sahala Purba; Andro Siregar; Melva Esnida Saragih. "Penyajian Laporan Keuangan Entitas Berorientasi Non Laba Berdasarkan ISAK 35 Pada Gereja HKBP Km 55." Jurnal Ilmiah Komputerisasi Akuntansi 14, no. 2 (2022).

Sahala Purba, et al. (2022) 'Penyajian Laporan Keuangan Entitas Berorientasi Non Laba Berdasarkan ISAK 35 Pada Gereja HKBP Km 55', Jurnal Ilmiah Komputerisasi Akuntansi, 14(2). doi: 10.51903/kompak.v14i2.586.

Sahala Purba; Andro Siregar; Melva Esnida Saragih. Penyajian Laporan Keuangan Entitas Berorientasi Non Laba Berdasarkan ISAK 35 Pada Gereja HKBP Km 55. Jurnal Ilmiah Komputerisasi Akuntansi. 2022;14(2).

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